摘要
本文主要从西部开发战略目标入手论述了现行税收管理体制对实现西部开发战略目标的制约 ,并提出了改革现行税收管理体制 。
Based on Western Development strategy, this paper discusses restriction of current taxation system on attainment of the objective of Western Development and holds that Western Development can be realized by reforming current taxation management system.
